The tariff classification of plastic window decorations from China.

N339630 April 22, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Alexander Kopp CVS Pharmacy Inc. One CVS Drive Woonsocket, RI 02895 RE:    The tariff classification of plastic window decorations from China. Dear Mr. Kopp:In your letter dated April 18, 2023, you requested a tariff classification. You submitted photographs and a detailed description of an item identified as Halloween Window Covers, CVS Pharmacy item number 422382,  which consists of an assortment of two styles of window covers – Scary Eyes and Spooky Skeletons. The flimsy, temporary decorations include two panels made of printed 100% polyethylene sheeting. Each panel measure approximately 30" in width x 48" in length. The Scary Eyes style features a pair of eyes, one on each panel, with an image of menacing, angry eyes that have a yellow sclera, orange iris and a black pupil against a black background. The Spooky Skeletons style window cover features frightening images of skeletons with raised hands against a black background. The window covers are not self-adhesive, and the user is expected to adhere the covers to the windows with tape although the item does not come with tape. The window covers will be marketed and sold exclusively for Halloween in the seasonal aisle of the store. Each style will be sold separately. You suggest that the correct classification for this item is subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS) and we agree. The applicable subheading for Halloween Window Covers, CVS Pharmacy item number 422382, will be 9505.90.6000, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Sandra Carlson at sandra.carlson@cbp.dhs.gov.. Sincerely, Steven A. Mack Director National Commodity Specialist Division